Library | ESG issues

Governance

The governance pillar in ESG (environmental, social, and governance) refers to the systems, policies, and practices that ensure an organisation is managed responsibly and ethically. It includes issues such as board structure, reporting & disclosures, shareholders & voting, and risk management. Strong governance reduces risks, enhances trust, and supports long-term business sustainability.

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Family offices: A roadmap to impact

Impact Investing Institute
The report provides actionable advice for family offices integrating impact investing, drawing from real experiences. It offers insights on internal advocacy, impact framework creation, and investment policy statement development. The document explores allocation choices for impact capital and underscores the significance of collaborating with external advisers and managers.
Research
20 February 2024

Accelerating change: The potential of capital market actors in addressing modern slavery

Modern Slavery and Human Rights Policy and Evidence Centre
This report explores how capital market actors can play a crucial role in addressing modern slavery and offers good practice examples and actionable recommendations for asset owners, asset managers, private equity funds, stock exchanges, investment banks, and development finance institutions.
Research
10 October 2023

Materiality: The word that launched a thousand debates

This report explores the concept of materiality in the context of corporate sustainability disclosure. It discusses evolving definitions of materiality in the US and abroad, the need for a common language and structure for disclosure frameworks, and SASB's role in providing decision-useful and financially material information to investors and financial capital providers.
Research
14 May 2021

Sustainable Development Goals Disclosure (SDGD) recommendations

International Integrated Reporting Council (IIRC)
The Sustainable Development Goals Disclosure (SDGD) Recommendations features guidelines for corporate reporting to promote best practices and encourage corporate accountability and governance aligned with SDGs. The document includes fundamental concepts and principles of SDG disclosure, recommendations, and steps to guide implementation, offering insights for assurance providers, governments, investors, and reporting organizations of all sizes
Research
25 March 2020

Super-powering the energy transition in Australia: A policy blueprint to facilitate superannuation investment

IFM Investors
This policy blueprint advocates for a shift to renewable energy, proposing over A$40 billion annual investment. It highlights superannuation funds as potential long-term capital sources for the transition, addressing barriers and recommending clear policies to achieve ambitious sustainability goals across critical sectors for a more sustainable future.
Research
1 December 2023

Just transition criteria: How to align investments with a just transition

Impact Investing Institute
The report offers just transition criteria for investors, aligning products with climate action, socio-economic equity, and community involvement. It enhances existing frameworks, ensuring global alignment for a net-zero transition while emphasizing the three key elements: climate action, socio-economic equity, and community voice.
Research
24 May 2023

Fostering impact: An investor guide for engaging communities in place-based impact investing

Impact Investing Institute
This paper provides real-life cases and practical steps to integrate community engagement in investment processes. It offers methods for investors to identify and pursue community engagement opportunities, outlining different ways to incorporate engagement into investment decision-making.
Research
26 September 2023

OECD due diligence guidance for responsible supply chain of minerals from conflict-affected and high-risk areas

Organisation for Economic Co-operation and Development (OECD)
The paper provides recommendations for companies operating in mineral supply chains. The guidance outlines a five-step framework for supply chain due diligence, including risk identification and assessment, implementation of risk mitigation strategies, and reporting on due diligence efforts.
Research
25 March 2016

Seeing through the green: A guide to greenwashing risks for asset managers

Sustainalytics
This report is an in-depth analysis of the risks and pitfalls of greenwashing in sustainable investments. It provides an overview of the current regulatory landscape, common greenwashing practices, and best practices for addressing them.
Research
31 August 2023

The investor's guide to impact: Evidence-based advice for investors who want to change the world

Center for Sustainable Finance and Private Wealth (CSP)
This guide is for investors who want to generate positive social and environmental impact through their investments. It explains what investor impact is and how it differs from company impact. It also details the mechanisms through which investors can effect change, such as enabling the growth of impactful companies and encouraging improvement in less sustainable companies.
Research
21 October 2020

The impact of climate engagement: A field experiment

Index provider engagement can impact corporate climate policies, this study indicates. Of the 300 randomly-selected companies receiving a letter encouraging the commitment to setting science-based climate targets, 21% committed to actually doing so, compared to 15.7% of the control group.
Research
1 February 2024

Capital markets and modern slavery

Modern Slavery and Human Rights Policy and Evidence Centre
This report synthesises evidence on the role of investors in addressing modern slavery in global supply chains. Key findings reveal that data limitations pose a significant challenge for investor action. Additionally, drivers for investor action include moral standing, financial incentives, regulatory compliance, and investor-led engagement.
Research
26 April 2023

Impact investing 2.0: The way forward

Center for the Advancement of Social Entrepreneurship (CASE) at Duke
This research aims to provide insights on the rapidly evolving impact investing landscape. The report is based on a survey of 12 high-performing impact investing funds that represent a diversity of asset classes, objectives, geographies, and impact areas.
Research
7 November 2013

Navigating impact investing: The opportunity in impact classes

Tideline
This working paper aims to bring greater clarity and understanding to the impact investing field, which is characterised by diversity and complexity. Omidyar Network led this field-building initiative, with contributions from 45 expert interviews. The report outlines a concept for building “impact classes,” or common structures for assessing impact investing options.
Research
5 July 2016

Impact due diligence and management for asset allocators: A field guide

Center for the Advancement of Social Entrepreneurship (CASE) at Duke
This report provides practical guidance for asset allocators to evaluate and manage private market funds that invest for positive impact. It covers the pre and post-investment stages, including conducting diligence of impact managers and monitoring and engaging with them
Research
8 November 2023

Stocktake of financial authorities’ experience in including physical and transition climate risks as part of their financial stability monitoring

Financial Stability Board (FSB)
This report examines the extent to which financial authorities consider climate-related risks in their financial stability monitoring and contains information on the channels that the authorities use to manage the risks and the quantification of climate-related risks to financial stability.
Research
22 July 2020
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